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本文选择2013-2105年我国沪深两市创业板和中小板上市企业为研究样本,分析政治关联、盈余质量与企业成长性之间的关系。研究发现:盈余质量与企业成长性之间显著正相关;政治关联对盈余质量与企业成长性之间的正相关有负向调节作用。针对研究结论,本文分别从审计机制及披露机制、盈余管理与政治关联构建及高管薪酬机制等方面提出了相应的改进建议,以期为企业成长性的提升提供参考。
This paper chooses the listed companies in Shanghai and Shenzhen stock markets in 2013 and 2105 as the research samples to analyze the relationship between political connections, earnings quality and business growth. The study found that there is a significant positive correlation between earnings quality and business growth, and political connections have a negative regulatory effect on the positive correlation between earnings quality and business growth. In the light of the conclusion of the research, this paper puts forward corresponding suggestions for improvement from the aspects of audit mechanism and disclosure mechanism, earnings management and political affiliation construction and executive compensation mechanism, in order to provide reference for the growth of enterprises.